The tariff classification of sweet chocolate (Product number PASS-D2-101) from Canada

NY K82624 February 12, 2004 CLA-2-18:RR:NC:SP:232 K82624 CATEGORY: Classification TARIFF NO.: 1806.20.2010 Mr. Bob Forbes R.O.E. Logistics 660 Bridge Street Montreal, Quebec Canada H3K 3k9 RE: The tariff classification of sweet chocolate (Product number PASS-D2-101) from Canada Dear Mr. Forbes: In your letter dated January 15, 2004, on behalf of Barry Callebaut, you requested a tariff classification ruling. The subject merchandise is stated to contain 49 percent sugar, 33 percent cocoa liquor, 17.5 percent cocoa fat and 0.5 percent vanillin. The product will be imported in 5 kilogram blocks and used in enrobing and coating. The applicable subheading for sweet chocolate will be 1806.20.2010, Harmonized Tariff Schedule of the United States, Annotated, (HTSUSA), which provides for Chocolate and other food preparations containing cocoa: Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg: Preparations consisting wholly of ground cocoa beans, with or without added cocoa fat, flavoring or emulsifying agents, and containing not more than 32 percent by weight of butterfat or other milk solids and not more than 60 percent by weight of sugar: In blocks or slabs weighing 4.5 kg or more each…Not containing butterfat or other milk solids. The general rate of duty will be free. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Maria at 646-733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division